https://www.taxtmi.com/caselaws?id=27775 Kerala HC held the Commissioner has jurisdiction under s.264 to entertain a revision petition seeking a weighted deduction under s.35B even if that relief was not raised before lower authorities. The court found departmental circulars binding and available to the assessee, and that refusal to entertain the claim was an error of law. The HC quashed the Commissioner's order, directed restoration of the revision petition, and remitted the matter for fresh disposal with opportunity for the assessee to be heard and to produce documents substantiating the claim. en-us Wed, 17 Aug 1983 00:00:00 +0530 Fri, 31 Oct 2025 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27775 Kerala HC held the Commissioner has jurisdiction under s.264 to entertain a revision petition seeking a weighted deduction under s.35B even if that relief was not raised before lower authorities. The court found departmental circulars binding and available to the assessee, and that refusal to entertain the claim was an error of law. The HC quashed the Commissioner's order, directed restoration of the revision petition, and remitted the matter for fresh disposal with opportunity for the assessee to be heard and to produce documents substantiating the claim. Case-Laws Income Tax Wed, 17 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27775